Research on Macroscopic Effect of Reformation of Value- Added Tax

摘要

This paper studies total macroscopic effect of capital input to macro-economy from valueadded tax reformation under strict macroeconomic restriction without regard to labor and technique. Combining with finance revenue and economical growth, the research demonstrates that the shorter economical cycle is, the more advantageous transformation of consumption type value-added tax is to the macroscopic economic interest under strict conditions, so its transformation drives economic development at the cost of macro-benefit to a certain extent.